# aligned-ibrp-010

Source: https://xmlvalid.com/rules/aligned-ibrp-010

> Seller tax representative tax identifier (ibt-063) MUST occur maximum once, if the Seller has a tax representative (ibg-11).

- Level: error
- Rule sets: PINT JP rules (Japan) 1.1.3
- Context: `cac:TaxRepresentativeParty`
- Test: `(count(cac:PartyTaxScheme/cbc:CompanyID) <= 1)`

Validate a document against these rules: https://xmlvalid.com/validate